2024-11-05T13:13:16-06:00 2023-12-31 HW&CO 28601 Chagrin Blvd 210 Woodmere OH 44122 990 2023-01-01 320048863 Judson Foundation % GEORGE KAMPOSEK CPA JUDS 2167912013 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 Kendra Urdzik PRESIDENT AND CEO 2167912013 2024-07-12 true true David M Reape CPA P00068117 2168311200 2023 2024-10-15 13:58:12Z Kendra Urdzik 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 20895731 false X WWW.JUDSONSMARTLIVING.ORG/FOUNDATION X 2002 OH The Foundation is the fundraising organization supporting programs, initiatives, facility enhancements, subsidies and strategies, as determined by Judson Services, Inc board 19 19 0 19 0 863915 992462 0 0 540375 -110251 106257 89617 1510547 971828 1039108 673557 0 0 270318 351796 0 0 440888 376486 377895 1685912 1403248 -175365 -431420 33124297 35618614 288039 215481 32836258 35403133 THE JUDSON FOUNDATION IS THE 501(C)(3) FUND RAISING ORGANIZATION SUPPORTING MANY OF THE PROGRAMS, NEW INITIATIVES, FACILITY ENHANCEMENTS, RESIDENT SUBSIDIES AND STRATEGIC INITIATIVES, AS DETERMINED BY THE 501(C)(3) PARENT JUDSON SERVICES, INC. BOARD. false false 673557 673557 89617 JUDSON FOUNDATION IS ORGANIZED AND OPERATED FOR THE BENEFIT AND SUPPORT OF ITS NOT-FOR-PROFIT SOLE CORPORATE MEMBER, JUDSON SERVICES, INC.(JSI) AND JSI'S NOT-FOR-PROFIT SUBSIDIARIES, JUDSON, JUDSON HOME CARE, AND SOUTH FRANKLIN CIRCLE. JUDSON FOUNDATION PARTNERS WITH INDIVIDUALS, FOUNDATIONS, AND ORGANIZATIONS TO ADVANCE JSI'S MISSION OF CREATING COMMUNITY FOR OLDER ADULTS. JUDSON FOUNDATION HELPS SUPPORT PROGRAMS AND SERVICES THAT CONTRIBUTE TO A VIBRANT AND POSITIVE ATMOSPHERE WITH NEW EXPERIENCES AND OPPORTUNITIES FOR THE OLDER ADULTS ITS RELATED 501(C)(3) ORGANIZATIONS SERVE. 673557 true true false false false false false false false true false true false false true false false true false false false false false false false false false true false true false false false false false false false false true false false false false true false false false true 4 0 true 0 false false false false false false false false false false false false false X 19 19 false false false false false false false true true false false true true true true true true true true false OH X GEORGE KAMPOSEK CPA 2167912013 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 KENDRA URDZIK PRESIDENT/CEO 4.0 38.0 X 0 382029 6739 BRIAN WASSIL VP FINANCE OF JSI/CFO 4.0 38.0 X 0 215040 4440 BETH EMBRESCIA VP - JUDSON FOUNDATION 40.0 0.0 X 164055 0 3581 KATHY JANINI DIR DONOR ENG&COMM&INTERIM VP 40.0 0.0 X 109679 0 2333 REX G MASON TRUSTEE THRU APRIL 1.0 0.25 X 0 0 0 ROGER W KALLOCK TRUSTEE 1.0 0.0 X 0 0 0 NANCY SHERWIN TRUSTEE 1.0 1.25 X 0 0 0 DAVIS YOUNG TRUSTEE 1.0 1.25 X 0 0 0 RICHARD H BAMBERGER TRUSTEE 1.0 0.0 X 0 0 0 SAMUEL S HARTWELL TRUSTEE 1.0 2.25 X 0 0 0 BRUCE A LOESSIN TRUSTEE 1.0 0.0 X 0 0 0 GRETCHEN S LARSON TRUSTEE 1.0 0.0 X 0 0 0 JOHN P SCHNEIDER TRUSTEE 1.0 0.0 X 0 0 0 KEVIN B SHAW CHAIR 1.0 2.25 X X 0 0 0 GEORGIANNA ROBERTS TRUSTEE 1.0 0.25 X 0 0 0 THOMAS G BRICK TRUSTEE 1.0 0.0 X 0 0 0 BARBARA I HAWLEY SECRETARY 1.0 2.25 X X 0 0 0 THE VERY REV TRACEY LIND TRUSTEE 1.0 0.0 X 0 0 0 TIM REYNOLDS TREASURER 1.0 2.25 X X 0 0 0 THOMAS A NOBBE TRUSTEE 1.0 3.25 X 0 0 0 STEPHEN J STRNISHA TRUSTEE 1.0 0.0 X 0 0 0 DOUGLAS WANG TRUSTEE 1.0 3.25 X 0 0 0 CYNTHIA H DUNN EX-OFFICIO, TRUSTEE 1.0 0.0 X 0 0 0 CATHERINE S KOPPELMAN TRUSTEE THRU FEBRUARY 1.0 0.25 X 0 0 0 273734 597069 17093 2 false true false 0 992462 115517 992462 0 944238 944238 0 0 0 0 0 18869414 19923903 -1054489 -1054489 -1054489 0 0 0 0 0 0 0 0 0 TRUST AND OTHER INCOME 900099 89617 89617 89617 971828 89617 -110251 673557 673557 0 0 0 279648 279648 0 47600 47600 0 7798 7798 16750 16750 45000 45000 0 0 0 0 164334 164334 19425 19425 0 53324 4656 48668 40431 40431 0 0 0 0 0 0 0 0 14957 14957 MISCELLANEOUS 40424 40424 1403248 673557 288803 440888 390170 165385 0 0 712480 635054 0 0 0 0 0 0 3483534 3071661 0 0 12668 6952 0 0 27075108 30134562 1450337 1605000 0 0 0 0 0 0 33124297 35618614 87309 80924 0 0 0 0 0 0 0 0 0 0 0 0 0 0 200730 134557 288039 215481 X 26651097 28680791 6185161 6722342 32836258 35403133 33124297 35618614 X -431420 3016159 -17864 X false true X true false X X 3 JUDSON 340714539 10 true 522504 0 JUDSON HOME CARE 341918993 10 true 59356 0 SOUTH FRANKLIN CIRCLE 251924636 10 true 91697 0 3 673557 true false false false false false false false false false false false false false false true RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3086975 289028 414092 3790095 3828326 -618060 123291 3086975 3329956 1250 593340 96220 3828326 3318298 11658 3329956 3275198 43100 3318298 1.00000 false false 0 DUE TO RELATED PARTIES 134557 134557 INTENDED USES OF ENDOWMENT FUNDS JUDSON FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR DONOR RESTRICTED ENDOWMENTS THAT ATTEMPT TO PROVIDE A REASONABLY PREDICTABLE STREAM OF FUNDING FOR MEMBER SUBSIDIES AND PROGRAMS SUPPORTED BY ITS ENDOWMENTS WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. DONOR RESTRICTED ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE RESULTS THAT EXCEED RATES OF INFLATION. ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THE TARGET. INVESTMENT OF DONOR RESTRICTED ASSETS IS LIMITED TO A COMBINATION OF CASH AND EQUIVALENTS AND HIGH GRADE FIXED INCOME SECURITIES OR MUTUAL FUNDS. JUDSON FOUNDATION HAS A POLICY OF LIMITING APPROPRIATIONS TO A MAXIMUM OF REALIZED INCOME EARNED ON INVESTMENTS OF DONOR-RESTRICTED ENDOWMENTS. false JUDSON 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 340714539 501(C)(3) 522504 FMV TO SUPPORT PROGRAMS, INITIATIVES, FACILITY IMPROVEMENTS, SUBSIDIES, AND STRATEGIES. SOUTH FRANKLIN CIRCLE 16575 SOUTH FRANKLIN CIRCLE CHAGRIN FALLS OH 44022 251924636 501(c)(3) 91697 FMV TO SUPPORT PROGRAMS, INITIATIVES, FACILITY IMPROVEMENTS, SUBSIDIES, AND STRATEGIES. JUDSON HOME CARE 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 341918993 501(C)(3) 59356 FMV TO SUPPORT PROGRAMS, INITIATIVES, FACILITY IMPROVEMENTS, SUBSIDIES, AND STRATEGIES. 3 X X X X false false false false false false false false false KENDRA URDZIK PRESIDENT/CEO 339966 42063 6600 139 388768 BRIAN WASSIL VP FINANCE OF JSI/CFO 203707 11333 4301 439 219780 BETH EMBRESCIA VP - JUDSON FOUNDATION 164055 3442 139 167636 X 4 115517 FMV false false false PAGE 6, PART VI, SECTION B, #11B FORM 990 REVIEW PROCESS: THE FORM 990 IS REVIEWED BY THE BOARD AUDIT COMMITTEE. PAGE 6, PART VI, SECTION B, #12C MONITOR AND ENFORCE CONFLICT OF INTEREST POLICY: OFFICERS AND ALL BOARD MEMBERS ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. PAGE 6, PART VI, SECTION B, #15A & 15B PROCESS FOR DETERMINING COMPENSATION: THE EXECUTIVE COMMITTEE ACTS AS THE COMPENSATION COMMITTEE AND ANNUALLY ONDUCTS A REVIEW OF THE COMPENSATION OF THE CEO AND CFO. FOR DETERMINING THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES, COMPENSATION SURVEYS ARE REGULARLY ACQUIRED FROM AN INDEPENDENT OUTSIDE PARTY TO ASSIST IN THE ONGOING REVIEW OF COMPENSATION LEVELS. EXTERNAL BENCHMARK AMOUNTS ARE ALSO USED FOR ALL OFFICERS AND KEY EMPLOYEES. THE COMPENSATION OF THE ORGANIZATION'S CEO IS DETERMINED BY ALL EXECUTIVE COMMITTEE MEMBERS COMPLETING AN EVALUATION FORM. ALL MEMBERS DISCUSS THE CEO'S PERFORMANCE AND THE EXECUTIVE COMMITTEE THEN MEETS AND DETERMINES THE COMPENSATION BASED ON THE DISCUSSION AND EVALUATIONS. THE COMPENSATION OF THE ORGANIZATION'S CFO IS DETERMINED BY THE CEO SUMMARIZING THE CFO'S PERFORMANCE AND PRESENTING IT TO THE BOARD. THE BOARD CONSIDERS THE CEO'S RECOMMENDATION OF THE CFO'S PERFORMANCE AND DISCUSSES THE RECOMMENDATION WITHOUT THE CFO PRESENT AND REVIEWS AND APPROVES THE CFO'S COMPENSATION, AS APPROPRIATE. THE CEO DETERMINES APPROPRIATE COMPENSATION FOR KEY EMPLOYEES UTILIZING EMPLOYEE EVALUATIONS, INCLUDING PERFORMANCE GOALS ASSESSMENTS. CORPORATE OFFICER'S EXPENSE REIMBURSEMENT POLICY IS THE SAME AS FOR ALL EMPLOYEES. THE ONLY EXCEPTIONS ARE CEO, CFO AND OTHER KEY EMPLOYEES ALSO HAVE A CAR ALLOWANCE OF $600 PER MONTH. PAGE 6, PART VI, SECTION C, #19 DOCUMENTS AVAILABLE TO PUBLIC: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PAGE 7, PART VII, SECTION A, #1A, COLUMN (B) KENDRA URZDIK - TOTAL HOURS PER WEEK = 42, SPLIT: JUDSON SERVICES, INC. - 6 HRS JUDSON - 15 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 4 HRS SOUTH FRANKLIN CIRCLE - 15 HRS BRIAN WASSIL - TOTAL HOURS PER WEEK = 42, SPLIT: JUDSON SERVICES, INC. - 6 HRS JUDSON - 15 HRS JUDSON HOME CARE - 2 HRS JUDSON FOUNDATION - 4 HRS SOUTH FRANKLIN CIRCLE - 15 HRS PAGE 12, PART XI, #9 RECONCILIATION OF NET ASSETS: INTERCOMPANY TRANSFERS: $(172,527) CHANGE IN VALUE OF PERPETUAL TRUSTS: 154,663 ------------ $(17,864) JUDSON HOME CARE 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 341918993 HOME CARE SVC OH 501(C)(3) 10 JUD SVCS false JUDSON 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 340714539 HEALTH CARE OH 501(C)(3) 10 JUD SVCS false JUDSON SERVICES INC 2181 AMBLESIDE DRIVE CLEVELAND OH 44106 320051961 SUPPORT SVCS OH 501(C)(3) 12A-TYPE I NA false SOUTH FRANKLIN CIRCLE 16575 SOUTH FRANKLIN STREET CHAGRIN FALLS OH 44022 251924636 RETIREMENT OH 501(C)(3) 10 JUD SVCS false false true false false true false false false false false true false false false false false true false JUDSON B 522504 FMV JUDSON HOMECARE B 59356 FMV SOUTH FRANKLIN CIRCLE B 91697 FMV JUDSON E 132927 FMV JUDSON R 172527 FMV